Qualitative Approaches in Management Accounting
Summary
Qualitative approaches in management accounting have matured into a rich tapestry of methods designed to illuminate the complex social, cultural and interpretive dimensions of accounting practice. Since the 1970s, scholars have turned from purely quantitative metrics to immersive techniques such as case studies, ethnographic fieldwork and in-depth interviews. These methods foreground the narratives, routines and power relations that shape how managers and accountants make sense of information, design performance-measurement systems and negotiate risk and sustainability agendas. Recent conceptual advances have embraced interdisciplinary perspectives, drawing on sociology, organisational theory and critical studies to examine accounting as a cultural and political practice rather than a neutral technical exercise. Methodological innovations include participatory action research, discourse analysis and digital ethnography, which enable exploration of emerging themes such as datafication, stakeholder engagement and ethical accountability. Across public, private and third-sector contexts, qualitative research has revealed how management accounting mediates organisational change, identity formation and cross-cultural practices, providing actionable insights for practitioners and policy-makers. By combining interpretive rigour with practical relevance, qualitative approaches have become indispensable for understanding the global challenges of transparency, sustainability and governance in contemporary organisations.
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Qualitative Approaches in Management Accounting publication trend
The graph below shows the total number of articles in qualitative approaches in management accounting across all publications each year (not limited to Nature Index journals).
Technical terms
Qualitative approach: systematic inquiry into meanings, experiences and practices using non-numerical data.
Interpretive paradigm: theoretical stance prioritising understanding of subjective meanings in organisational contexts.
Boundary object: artefact or concept facilitating communication and shared understanding across diverse communities.
Methodological triangulation: the use of multiple methods or data sources to enhance the credibility and depth of findings.
Interview protocol: structured guidelines for the selection, translation and presentation of interview quotations to ensure transparency and rigour.
References
- Shedding light on alternative interdisciplinary accounting research through journal editors’ perspectives and an analysis of recent publications. Critical Perspectives on Accounting (2023).
- Using quotations from non-English interviews in accounting research. Qualitative Research in Accounting & Management (2019).
- Methodological insights: interview quotations in accounting research. Accounting Auditing & Accountability Journal (2022).
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